Amends Notification No.24/2004-Service Tax, dated the 10th September, 2004 – Exemption to Vocational Training Institute – Meaning thereof - 03/2010 - Service Tax

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

New Delhi, the 27th February, 2010

Notification No. 03/2010-Service Tax

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.24/2004-Service Tax, dated the 10th September, 2004, published in the Gazette of India, Extraordinary, vide number G.S.R.598 (E), dated the 10th September, 2004, namely:-

In the said Notification, in the Explanation, for (i) and the definition against it, the following item shall be substituted, namely:-

"(i) vocational training institute" means an Industrial Training Institute or an Industrial Training Centre affiliated to the National Council for Vocational Training, offering courses in designated trades as notified under the Apprentices Act, 1961(52 of 1961).

2. This notification shall come into force on and from the date of its publication in the Gazette of India.

[F. No. 334/1/2010 -TRU]

(Prashant Kumar)

Under Secretary to the Government of India

Note.- The principal notification No.24/2004-Service Tax, dated the 10th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 598 (E), dated the 10th September 2004.